Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-1
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CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 100
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A Guide to capital gains and losses
Step 1
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Have you made a capital gain or a capital loss
?
Keeping records for CGT purposes
SECTION 100-60 100-60 Why keep records ?
1. To ensure you do not disadvantage yourself.
2. To comply as easily as possible.
3. To plan for your CGT position in future income years.
4. The law requires you to: see Division 121 .
View history note
Hide history noteSECTION 100-60 100-60 Why keep records ?
1. To ensure you do not disadvantage yourself.
2. To comply as easily as possible.
3. To plan for your CGT position in future income years.
4. The law requires you to: see Division 121 .
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